Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
21 declarable lines
Heading 1905 covers bread, pastry, cakes, biscuits, and other bakers' wares, including communion wafers, empty pharmaceutical capsules, sealing wafers, rice paper, and similar products. The lines split first by product type: crispbread, gingerbread, sweet biscuits, waffles and wafers, rusks, and other bakers' wares. The sweet biscuit and waffle lines split by frozen versus other and by peanut content; the residual other lines split by frozen versus other and by product such as pastries, bread, corn chips, pizza, and quiche.
Products in this heading
- Crispbread
- Gingerbread
- Frozen sweet biscuits containing peanuts
- Frozen waffles
- Rusks and toasted bread
- Frozen pastries and cakes
- Corn chips and similar savory snacks
- Pizza and quiche
How to choose the right subheading
- Identify the product type first: crispbread, gingerbread, sweet biscuits, waffles and wafers, rusks and toasted bread, or other bakers' wares.
- For sweet biscuits, waffles, and wafers, check whether the product is frozen and whether it contains peanuts or peanut products.
- For residual other bakers' wares, check whether the product is frozen or not and whether it is pastries, cakes, puddings, bread, corn chips, pizza, quiche, or another item.
- Check whether the residual line requires a certified organic designation.
Often confused with
- Heading 1902Pasta and couscous
Pasta and couscous are classified in heading 1902, not as bakers' wares.
- Heading 1904Cornflakes and other prepared cereal foods
Prepared foods from swollen or roasted cereals are in heading 1904.
- Heading 1901Malt extract
Malt extract is a separate chapter 19 heading.
Frequently asked questions
What is the HTS code for frozen sweet biscuits containing peanuts?
Use 1905.31.00.21 for frozen sweet biscuits containing peanuts or peanut products; its general (MFN) rate is Free.
What is the duty on corn chips?
Corn chips and similar crisp savory snack foods are classified in 1905.90.90.30, with a general (MFN) rate of 4.5%.
How do I classify frozen pastries and cakes?
Frozen pastries, cakes, and similar sweet baked products, including puddings, go in 1905.90.10.41, and the general (MFN) rate is Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 1905
- 1905.10.00.00CrispbreadFree
- 1905.20.00.00Gingerbread and the likeFree
- 1905.31.00.21Containing peanuts or peanut productsFree
- 1905.31.00.29Sweet biscuits; waffles and wafers / Sweet biscuits / Frozen / OtherFree
- 1905.31.00.41Containing peanuts or peanut productsFree
- 1905.31.00.42Sweet biscuits; waffles and wafers / Sweet biscuits / Certified organicFree
- 1905.31.00.45Sweet biscuits; waffles and wafers / Sweet biscuits / OtherFree
- 1905.32.00.21Containing peanuts or peanut productsFree
- 1905.32.00.29Sweet biscuits; waffles and wafers / Waffles and wafers / Frozen / OtherFree
- 1905.32.00.41Containing peanuts or peanut productsFree
- 1905.32.00.49Sweet biscuits; waffles and wafers / Waffles and wafers / OtherFree
- 1905.40.00.00Rusks, toasted bread and similar toasted productsFree
- 1905.90.10.41Pastries, cakes and similar sweet baked products; puddingsFree
- 1905.90.10.49Frozen / OtherFree
- 1905.90.10.50Pastries, cakes and similar sweet baked products; puddingsFree
- 1905.90.10.70BreadFree
- 1905.90.10.75Certified organicFree
- 1905.90.10.85OtherFree
- 1905.90.90.30Corn chips and similar crisp savory snack foods4.5%
- 1905.90.90.60Pizza and quiche4.5%
- 1905.90.90.90Other4.5%